Table of Contents
- Updated on : September 20, 2025
HSN Chapter 41: Raw Hides, Skins & Leather Classification and GST India
HSN Code & GST Rate for Skins, Raw Hides & Leather - Chapter 41
HSN Chapter 41 maintains comprehensive and uniform industry support through the highly favorable 5% GST rate across all leather and hide processing stages, from raw materials to finished leather products. This consistent rate structure post-September 2025 reforms reflects India's commitment to supporting the traditional leather industry, promoting value-addition in domestic processing, and enhancing export competitiveness in global leather markets, making India's leather industry one of the most favorably taxed manufacturing sectors.
Key Classification Factors for Raw Hides, Skins & Leather GST Rates
- Uniform Industry Support: Consistent 5% GST across all processing stages
- Export Competitiveness: Minimal tax burden on leather manufacturing inputs
- Value-Addition Encouragement: Same rate for raw materials and processed leather
- Traditional Industry Recognition: Strong support for employment-intensive leather sector
Complete HSN Code Table: Raw Hides, Skins & Leather (Chapter 41)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 4101 | 41012010, 41012020, 41012090, 41015010, 41015020, 41015090 |
| 5% | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split | 4102 | 41021010, 41021020, 41021030, 41022110, 41022120, 41022130 |
| 5% | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 4103 | 41032000, 41033000, 41039000 |
| 5% | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | 4104 | 41041100, 41041900, 41044100, 41044900 |
| 5% | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | 4105 | 41051000, 41053000 |
| 5% | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared | 4106 | 41062100, 41062200, 41063100, 41063200, 41064000, 41069100 |
| 5% | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 4107 | 41071100, 41071200, 41071900, 41079100, 41079200, 41079900 |
| 5% | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 4112 | 41120000 |
| 5% | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 | 4113 | 41131000, 41132000, 41133000, 41139000 |
| 5% | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 4114 | 41141000, 41142010, 41142020 |
| 5% | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 4115 | 41151000, 41152010, 41152090 |
🐄 Comprehensive Leather Industry Support - September 2025:
- Uniform Rate Structure: Consistent 5% GST across all processing stages from raw hides to finished leather products
- Export Competitiveness Boost: Minimal tax burden enhances India's position in global leather markets
- Value-Addition Incentive: Same favorable rate for raw materials and processed products encourages domestic value-addition
- Employment-Intensive Sector Support: Favorable taxation supporting one of India's largest employment-generating traditional industries
- Raw Material Access: Affordable raw hide and skin processing supporting downstream leather goods manufacturing
- Quality Enhancement: Uniform rates across processing stages encourage quality upgradation and finishing
- Small-Scale Industry Benefits: Low tax burden particularly benefits small and medium leather processors
- Waste Utilization: Even leather waste and by-products at favorable rates supporting circular economy
- Traditional Craft Integration: Support for both traditional and modern leather processing methods
📋 GST Council Updates - September 2025
The 56th GST Council meeting reaffirmed strong support for the leather industry through the "Leather Industry Excellence Initiative", maintaining the comprehensive 5% GST rate across all leather processing stages. This consistent approach reflects the government's commitment to one of India's most important traditional manufacturing sectors.
Key decisions for Chapter 41 include:
- Uniform Rate Maintenance: Consistent 5% GST maintained across all leather processing stages from raw hides to finished products
- Export Promotion: Favorable rates supporting India's position as a global leather exporter and manufacturer
- Value-Addition Encouragement: Equal treatment for raw materials and processed leather promoting domestic value-addition
- Employment Sector Priority: Continued support for one of India's largest employment-generating traditional industries
- Quality Processing Support: Favorable rates across all processing stages encouraging quality upgradation and modern techniques
- Small Industry Benefits: Low tax burden particularly supporting small and medium-scale leather processors and artisans
The GST Council recognized the leather industry's critical role in employment generation, export earnings, and traditional craftsmanship preservation. The uniform 5% rate structure provides predictable cost structures for the entire leather value chain, from raw hide procurement to finished leather goods manufacturing, supporting both large-scale exporters and traditional artisans.
🐄 Expert GST for Leather & Hide Processing Industries
Professional tax consultancy for leather manufacturers, hide processors, and leather goods exporters under the favorable GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.